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Taxability of Receipts of Charitable Trusts under GST Law

April 29, 2019[2019] 104 taxmann.com 451 (Article)
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Central Goods and Services Tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under section 15 and at such rates, not exceeding twenty percent, as may be notified by the Government, on the recommendation of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person.
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